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2019 (6) TMI 203 - AT - Service TaxRefund of CENVAT Credit - output services are exported prior to registration - period January, 2009 to March,2009 - HELD THAT:- In a recent decision in B THE COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [2018 (6) TMI 676 - MADRAS HIGH COURT], the Hon’ble High Court of Madras, has interalia held that Rule 5 of CCR,2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. Refund allowed - appeal dismissed - decided against Revenue.
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